Question Is an S corporation required to pay quarterly estimated tax? Answer Sometimes, an S corporation must make estimated tax payments. Generally, an S corporation must make installment payments of estimated tax for the following taxes if the total of these taxes is $500 or more: Tax on built-in gains, Excess net passive income tax, Investment credit recapture tax. Additional Information Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation, see topic Estimated Tax Payments Category Estimated tax Sub-Category Businesses
